Explore how New York’s liquor tax system works and what changes a 1903 law brought to the state’s revenue, enforcement, and public policy.
This edition presents the eighth annual report of the State Commissioner of Excise for the year ending September 30, 1903. It covers the new high-license provisions, the effects of the 1903 act increasing liquor tax rates, and how the state and localities shared the resulting revenue. The report also explains the creation of special agents to oversee enforcement, the administration of licenses, and the impact on crime, drunkenness, and public order. You’ll see concrete figures, tables, and discussions that illuminate how policy became practice across New York’s counties and towns.
Designed for researchers, policymakers, and anyone interested in early 20th‑century liquor policy, this volume links law, administration, and real-world outcomes in a single, source‑based record.
- How the 1903 high-license law changed license fees and receipts, with year‑over‑year comparisons.
- The role and scope of special agents in enforcing excise laws across the state.
- Tables and summaries showing county‑by‑county effects, local option votes, and public welfare considerations.
- Historical context on debates about regulation, taxation, and the balance between state authority and local burdens.
Ideal for readers of state government history, economic policy, and the evolution of liquor regulation in New York.